It's not an exact opposite, however, because this bed is actually vertical when in hiding. As BornRich points out, the flat TV appears when the Murphy bed folds into its upright position, exposing an underside that looks remarkably like a wall unit. But we're not sure how comfortable we'd be swinging our TV set around like this every night, not to mention the fact that we'd never be able to doze off while watching Letterman.
Neither concern is an issue anyway, because of the price: $13,750. If we had that kind of money to blow on a bed, we'd just as soon get a built-in pop-up TV frame. Better yet, we'd just move into a place that had more room.